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Can I claim my wife's "niece" as a dependant? She's not blood relation, but was raised through the foster system by my wife's mother.

Forum|Forum|6 years ago
May 31, 2019
3 replies
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My wife's "niece" has been staying with us for more than half of 2015. I don't know if she can be claimed as a dependent... She is my wife's half brother's ex-girlfriend's daughter--no blood relation (she was born before my wife's half brother was with her). She and her siblings were taken away from her birth mom at a young age and raised through the foster system by my wife's mother. Does this make her count as a dependent who you can claim when they have lived with you more than half of the past year but less than the full year? She meets the other dependent criteria. Also, she is now an adult, so my wife's mother is no longer her guardian.

Best answer by bluedeb

She does not have to be a blood relative to be able to be claimed as a dependent, she has to live with you all year. (for Head of Household the qualifying person has to be a blood relative). She has to meet all the requirements for claiming a dependent.

Who can I claim as my dependent?

https://ttlc.intuit.com/replies/3288503

O

Opus 17

A foster child, if placed in a person's care by a legally constituted placement agency or authority under the laws of your state, is treated the same as a biological child for income tax. However, it also matters how old the person is, their income, and other usual rules, and I'm not sure you have given us enough info to go on.

bluedebAnswer

She does not have to be a blood relative to be able to be claimed as a dependent, she has to live with you all year. (for Head of Household the qualifying person has to be a blood relative). She has to meet all the requirements for claiming a dependent.

Who can I claim as my dependent?

https://ttlc.intuit.com/replies/3288503

R

reisender1673Author

It's my understanding that if the person is not a blood relative that they have to have lived with you for the full year to be claimed as a dependent...

B

bwa

because she would be considered my wife's sister through the foster system?

You seem to be creating a "foster niece" category, which does not exist.

A foster child is different from other children categories. A natural born child, adopted child or step child retains that category for ever, even if family changes occur. Not so foster children. A foster child is your foster child until they are someone else's foster child or they reach the age of emancipation. For example, a foster child could be placed with family A in 2012, Family B in 2013, Family C in 2014 and emancipated out of the foster care system in 2015. In 2015 they are not the foster child of family A, B and C, they are no ones foster child. For that reason, I think you will have a difficult time supporting a "foster niece" category in claiming a dependent unless you can find a specific Tax Court case or IRS ruling confirming it.